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(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
(i) in the first paragraph, for the words ―a financial year‖, the words and figures ―any
preceding financial year from 2017-18 onwards‖ shall be substituted;
(ii) in the second paragraph, for the figures, letters and words ―1st day of October‖, the
figures, letters and words ―1st day of December‖ shall be substituted.
(Pramod Kumar)
Director, Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21st March,
2020, published vide number G.S.R. 197(E), dated the 21st March, 2020.